Toyota 2012 Highlander Owner's Manual page 494

5-1. Essential information
Emergency towing
If a tow truck is not available, in an emergency your vehicle may be
temporarily towed using a cable or chain secured to the emergency
towing eyelet(s). This should only be attempted on hard surfaced
roads for short distances at low speeds.
A driver must be in the vehicle to steer and operate the brakes. The
vehicle's wheels, drive train, axles, steering and brakes must be in
good condition.
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Emergency towing procedure
STEP 1
Release the parking brake.
STEP 2
Shift the shift lever to N.
STEP 3
Vehicles without smart key system:
Turn the engine switch to "ACC" (engine off) or "ON" (engine run-
ning) position.
Vehicles with smart key system:
Turn the "ENGINE START STOP" switch to ACCESSORY (engine
off) or IGNITION ON (engine running) mode.
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Towing eyelets